Accrued Liabilities

3 Months Ended

Mar. 31, 2021

Accrued Liabilities.

Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	March 31, 2021		December 31, 2020
Marketing Funds (a)	$	50,675	$	48,452
Accrued payroll and related employee costs		7,101		10,692
Accrued taxes		2,019		2,491
Accrued professional fees		2,545		1,806
Other		4,868		5,130
	$	67,208	$	68,571

(a) Consists primarily of liabilities recognized to reflect the contractual restriction that all funds collected in the Marketing Funds must be spent for designated purposes. See Note 2, Summary of Significant Accounting Policies for additional information.